IMPACTUL TEHNOLOGIILOR INFORMATIONALE
                   ÎN AUDITUL FINANCIAR /
   IMPACT OF INFORMATION TECHNOLOGIES IN FINANCIAL AUDIT

Conf. dr. Gheorghe Mirela, Academia de Studii Economice Bucuresti, Facultatea Contabilitate si
Informatica de Gestiune, Email: mirelaghe@gmail.com

Abstract:
The integration on a growing scale of the IT in accounting systems interacts with audit process
with relevant follow-ups:
- Computer aided techniques replace the old (manual) techniques of auditing.
- The overall risk of the company has been increased (specific risks of the IT environments) thus
the assessment of the IT system has become compulsory in order to assure the reliability of data in
the audit process.
Finally, IT instruments represent an important support for an auditing mission. The more complex
techniques and the more specialized software represent a natural response to the need of the
modern auditing. The symbiosis ‘audit – IT ‘ is a result of actual accounting, an accounting
impregnated with IT for processing data.

Keywords: accounting system, audit, accounting, computer techniques

JEL codes: M41, M42, M15